Examlex
Which of the following layers has more standards than the other three layers?
Step-down Method
An allocation method used in cost accounting to assign overhead costs to different departments based on a hierarchical order.
Labor Hours
The total number of hours worked by employees for which they are compensated, often used as a basis for allocating overhead in cost accounting.
Space Occupied
The amount of physical area taken up by an entity, such as inventory in a warehouse or machinery in a factory.
Step-down Method
A method used in cost accounting to allocate service department costs to production departments in multiple steps, based on the services rendered.
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